Let's divide 859675 by 40
We're looking to find how many times 40 goes into 859675.

On to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 40

Let's proceed to step 2:
When dividing 85 by 40, we get 2 with a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 85 leaves us with 5.
Include the next digit (9) from the dividend after 5, then repeat: 59 / 40

Advancing to step 3:
When dividing 59 by 40, we get 1 with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Subtracting 40 from 59 leaves us with 19.
Bring next digit (6) of the dividend behind the 19 and repeat the process: 196 / 40

Moving on to step 4:
When dividing 196 by 40, we get 4 with a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 214.0
If we subtract 160 from 196, we get 36.
Grab the next digit (7) from the dividend, add it to 36, then carry on: 367 / 40

Step 5:
When dividing 367 by 40, we get 9 with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 2149.0
Subtracting 360 from 367 leaves us with 7.
Append the next digit (5) from the dividend to 7 and continue with: 75 / 40

Let's proceed to step 6:
40 can be fit into 75 1 times, resulting in a remainder of 35.
Put 1 as the next digit of the answer. 
Result so far: 21491.0
Deduct 40 from 75 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 7:
When dividing 350 by 40, we get 8 with a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 21491.8
If we take 320 away from 350, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 21491.87
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 21491.875
If we subtract 200 from 200, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21491.875
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21491.875
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 21491.875, with a leftover of 0.0.